Source: Omaha Steakhouse - Phoenix, Arizona

6 ounces unsalted butter
2 ounces flour
1/2 cup yellow onion, rough chopped
1/2 cup carrots, rough chopped
1/2 cup celery, rough chopped
4 cloves garlic, rough chopped
2 tablespoons tomato paste
1 1/2 cups dry sherry
2 ounces lobster base
1 lobster shell (body, including head)
Tabasco and chipotle pepper, to taste
1/2 gallon water
1 pint heavy cream

Heat butter over medium heat. Add flour; stir until dark brown. Add lobster shell, celery, carrots, onion and garlic; simmer over medium heat until wilted. Add sherry, cream and lobster stock (water, lobster base, pepper and tomato paste - previously mixed). Bring to a boil; lower heat, and simmer for 30 minutes. Stir continuously through entire process and never allow scorching. Remove from heat. Strain.